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Dividend initiations and long-run IPO performance/

How, Janice C.Y.

Dividend initiations and long-run IPO performance/ created by Janice C.Y. How, Kian Ngo and Peter Verhoeven - Australian journal of management Volume 36, number 2 .

Dividend initiations are an economically significant event that has important implications for a firm’s future financial capacity. Given the market’s expectation of a consistent payout, managers of IPO firms must approach the initial dividend decision cautiously. We compare the long-run performance of IPO firms that initiated a dividend with that of similarly matched non-payers, and find robust results that firms which initiated a dividend perform significantly better up to five years after the initiation date. Further tests show that the post-initiation firm performance is explained mostly by dividend theory of signalling rather than free cash flow.

03128962


Dividend initiation--IPOs--Free cash flows

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